The Resource Transfer pricing in business practice in the light of BEPS and digital transformation
Transfer pricing in business practice in the light of BEPS and digital transformation
Resource Information
The item Transfer pricing in business practice in the light of BEPS and digital transformation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Transfer pricing in business practice in the light of BEPS and digital transformation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- New research on transfer pricing in German business practice shows that tax certainty is the single most important corporate goal, ranking above tax optimization and performance measurement. However, the complexity and volume of tax disputes on the provision of services, licensing of intangibles, financing, and business restructuring are increasing. They are also taking their toll on MNEs' ability to manage them efficiently
- Language
- eng
- Label
- Transfer pricing in business practice in the light of BEPS and digital transformation
- Title
- Transfer pricing in business practice in the light of BEPS and digital transformation
- Language
- eng
- Summary
- New research on transfer pricing in German business practice shows that tax certainty is the single most important corporate goal, ranking above tax optimization and performance measurement. However, the complexity and volume of tax disputes on the provision of services, licensing of intangibles, financing, and business restructuring are increasing. They are also taking their toll on MNEs' ability to manage them efficiently
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 3 ; p. 184-188
- http://library.link/vocab/creatorName
-
- Bärsch, S-E
- Ditz, X
- Kluge, S
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- digital economy
- BEPS
- functional analysis
- dispute resolution
- MAP
- Label
- Transfer pricing in business practice in the light of BEPS and digital transformation
- Label
- Transfer pricing in business practice in the light of BEPS and digital transformation
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Transfer-pricing-in-business-practice-in-the/1ApPPrGpPTI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transfer-pricing-in-business-practice-in-the/1ApPPrGpPTI/">Transfer pricing in business practice in the light of BEPS and digital transformation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Transfer-pricing-in-business-practice-in-the/1ApPPrGpPTI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transfer-pricing-in-business-practice-in-the/1ApPPrGpPTI/">Transfer pricing in business practice in the light of BEPS and digital transformation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
